Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
October 26, 1993
Edmonton District Office Head Office
Financial Industries
Attn: Brenda Winchester Division
Audit Division,
Minister's Mail M. Shea-DesRosiers
3rd floor (613) 957-8953 4-932999
XXXXXXXXXX
1991 RRSP Deduction Limit for Federally Appointed Judges
This is in reply to your E-Mail of October 12, 1993 concerning the amount that a judge who makes contributions under section 50 of the Judges Act may deduct in respect of contributions to a registered retirement savings plan (RRSP) following the pension reform.
The Government decided to postpone the application of the revised pension reform for judges until the 1992 taxation year in order to allow time for the Triennial Commission to consider the effects of the reduction in RRSP room on judicial compensation. You mention that a copy of our letter of December 17, 1991 to the Commissioner for Federal Judicial Affairs was sent to you by the taxpayer's representative. It explained that a judge who made contributions under section 50 of the Judges Act could claim, in 1991, RRSP deductions up to the lesser of $11,500 and 18% of his or her earned income for 1990. This results from the combined application of paragraph 146(1)(g.1) of the Income Tax Act (the "Act") and subsection 8309(2) of the Income Tax Regulations (the "Regulations").
We have asked the Assessing and Enquiries Directorate as well as the Client Assistance Directorate at Head Office to advise their staff as well as all the Taxation Centres and District Offices of the application of these provisions of the Act and Regulations to federally appointed judges.
We trust the above comments will be of assistance to you. Should you need further information, you can contact M. Shea- DesRosiers at the above-mentioned telephone number.
Director Financial Industries Division Rulings Directorate Legislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1993
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